- Decree 0625 of 2026 introduces a new USD 1 air departure tax to be charged per passenger when purchasing an airline ticket, which must be displayed as a separate line item on all issued travel documents and electronic invoices.
- International airlines are responsible for collecting, reporting, and remitting this new tax to the Colombian Family Welfare Institute (ICBF), with oversight from the National Tax and Customs Directorate (DIAN).
- Airlines must update their sales, ERP, and electronic invoicing systems to accurately calculate, itemize, report, and remit the new tax in compliance with the regulation, leveraging Colombia’s existing electronic invoicing framework.
Source Edicom
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